Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline

Oleksandr Petruk (), Serhiy Legenchuk () and Nataliya Koroliuk ()
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Oleksandr Petruk: Zhytomyr State Technological University
Serhiy Legenchuk: Zhytomyr State Technological University
Nataliya Koroliuk: Yuriy Fedkovych Chernivtsi National University

Oblik i finansi, 2013, issue 3, 48-56

Abstract: The features and promising directions of the accounting theory development in English-speaking countries nowadays are studied. Consideration of selected features and future directions allows you: - to research historic features of the accounting theory development in English-speaking countries; - to identify the basic stages of accounting theory development in the English-speaking countries (normative stage; positive stage (American positivism, English positivism); new normative stage (new normative theories, conditional and normative methodology, normative and positive synthesis); - to understand why positive accounting theory today is not the only and decisive approach to scientific research in the field of accounting; - to identify new areas of scientific research that are currently supported by the accounting scientific community in an English-speaking countries; - to explain why researchers who write articles using modern normative theories and / or qualitative research methods have difficulty over the publication of their papers in world leading scientific accounting journals; - to ensure that accounting is multi-paradigmatic discipline during the evolution of which is cyclic change fundamental paradigms.

Keywords: accounting theory; accounting history in English-speaking countries; normative accounting theory and positive accounting theory; conditional and normative accounting theory (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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